§ 45-53-244 Levy and collection; disposition of funds
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Terms Used In Alabama Code > Title 45 > Chapter 53 > Article 24 > Part 5 - Tax, Lodging

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1